Litigation
January 30, 2008
Recent rulings of interest to you and your practice.
Real Estate Minority Interest Discounts in Divorce Cases
January 30, 2008
Matrimonial attorneys are all familiar with the concept of minority interests in closely held businesses, but there is not that much litigation in divorce cases concerning real estate, in which a litigating party owns less than a 50% share. Often, the same valuation theories that apply to corporations apply to real estate interests. Moreover, a creative use of those theories can help your client greatly.
The Failure of Peer Review
January 30, 2008
In this article on peer review, the authors hope to create for the reader a healthy skepticism about the process, and shed light on assumptions that they believe are often made by colleagues, attorneys and judges about the academic rigor and scientific integrity of the endeavor.
Post-Dissolution Disputes Involving Neglected Assets and Liabilities
January 30, 2008
There is a sense of finality when the dissolution decree is entered with the court. Those who practice a steady diet of family law realize, however, that entry of the decree means the divorce process is over for the client, but the attorney is not yet done with the case.
Equity and Relief from Joint Return Liabilities
December 21, 2007
In the first part of this article, the author discussed the availability of relief for a taxpayer from liability for tax on a joint return that results from his or her spouse's errors or omissions, focusing on the equitable catch-all provided in IRC ' 6015(f). In December 2006, Congress amended the statute explicitly to provide for Tax Court review of IRS determinations not to grant relief under ' 6015(f). Now, the author considers how the Tax Court evaluates these claims in relation to the position of the IRS.
Litigation
December 21, 2007
A recent ruling of importance to you and your practice.
Custody Evaluations: A Bastion of Bias
December 21, 2007
Because custody evaluators are typically appointed by the court rather than separately retained by the parties, many lawyers and judges assume that the resulting work product is neutral and unbiased. This is not a valid assumption. A mass of behavioral science research clearly reveals that all human beings, whether mental health professionals, lawyers, judges, or candlestick makers, are subject to an array of biases that can severely distort the decision-making process. This article explores the insidious role of bias in custody evaluations.
Vehicle Tracking Surveillance
December 21, 2007
In our era of fast-paced technological development, you may know that a GPS-enabled cell phone could allow you to trace your teenager's steps, but did you know that you could track your schnauzer through his GPS-enabled dog collar? Inventive product designers are finding new ways for us to enjoy the government-run Global Positioning System all the time.
